Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Admission of additional ground - challenging validity of assessment order passed by the AO for the first time before Tribunal - additional ground taken by the assessee is purely a legal issue which questions the authority of the AO passing assessment order in light of specific provisions provided u/s 153D - admitted for adjudication
Admission of additional ground - challenging validity of assessment order passed by the AO for the first time before Tribunal - additional ground taken by the assessee is purely a legal issue which questions the authority of the AO passing assessment order in light of specific provisions provided u/s 153D - admitted for adjudication
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